About this guide

IR274 explains how New Zealand companies pass income tax credits to shareholders through the dividend imputation system. The current guide is dated April 2024.

What it covers

Use it for imputation credit accounts, imputation groups, cooperative companies and the tax treatment of dividends.

Related forms and guides

• Annual or Interim Imputation Return (IR4J)
• Income tax return: Companies (IR4)

This page is also available in: 简体中文